HSN Code 1901: Malt extract, infant food preparations, biscuits
HSN code 1901 classifies malt extract, infant food preparations, biscuits under India's GST system. GST rate: 18%.
GST Rate Breakdown
- GST Rate: 18%
- CGST + SGST (intra-state): 9% + 9%
- IGST (inter-state): 18%
Rate reflects the GST 2.0 structure effective 22 September 2025 (slabs 0%, 5%, 18%, 40%). Some items vary by price or type, so confirm the current rate on the official GST portal before invoicing.
18% is India's standard GST rate applying to the majority of goods and services
18% is India's standard GST rate applying to the majority of goods and services. Malt extract, infant food preparations, biscuits falls in this bucket. Full ITC available.
Sample Calculation for Malt extract, infant food preparations, biscuits
- Taxable value: ₹10,000
- GST (18%): ₹1,800
- Intra-state: ₹900 CGST + ₹900 SGST
- Inter-state: ₹1,800 IGST
- Total: ₹11,800
When to Use HSN Code 1901
Use HSN code 1901 on every tax invoice for malt extract, infant food preparations, biscuits. Businesses above ₹5 crore turnover must use the full 6-digit code. E-invoicing requires HSN/SAC on every line item.
FAQs about HSN 1901
What is HSN code 1901?
HSN code 1901 classifies malt extract, infant food preparations, biscuits under India's GST system. The applicable GST rate is 18%.
What is the GST rate for Malt extract, infant food preparations, biscuits?
Malt extract, infant food preparations, biscuits attracts 18% GST. For intra-state sales: 9% CGST + 9% SGST. For inter-state: 18% IGST.
Is Malt extract, infant food preparations, biscuits exempt from GST?
No. Malt extract, infant food preparations, biscuits attracts 18% GST on every taxable sale.